La. Revenue and Taxation § 47:337.25

Current with changes from the 2024 legislative session effective on or before 7/1/2024, from Acts 2,3, 6-535, and 580-647

Section 47:337.25 - Authority of collectors to sue

Each collector of each taxing authority of this state, who is charged by law with the duty of collecting a tax, shall be the proper party to bring suits in his official capacity for the collection of such taxes.

Acts 2003, No. 73, §1, eff. July 1, 2003.

Acts 2003, No. 73, §1, eff. 7/1/2003.